Earnings Management in the Spanish Hotel Industry

Material TypeArticleLanguageEnglish
TitleEarnings Management in the Spanish Hotel Industry Author(S)Laura Parte Esteban (Author)
Abstract  An analysis of more than 1,990 Spanish hotel firms, large and small, over a period of five years found evidence that operating executives are not indifferent to earnings outcomes. As found in previous studies of other industries in other countries, the distribution of earnings outcomes shows a discontinuity near zero, such that one finds abnormally large numbers of observations for the interval immediately above zero and abnormally small numbers of observations immediately below zero. ...Paginationp 466-479
SubjectHome economicsDescriptorsHospitality industry
Journal TitleCornell Hospitality Quarterly  
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